TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA
Thisstudyexaminedtherelationship between the timeliness offinancialreporting andinvestmentdecisionsofquoteddepositmoney banks in Nigeria.Ex-post facto research design was employed and the sample population is made up of 12 depositmoney banks quoted companies in the Nigerian Stock Exchange (NSE). Th...
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| Format: | Article |
| Language: | English |
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Department of Accounting and Finance, Federal University Gusau
2025-08-01
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| Series: | Gusau Journal of Accounting and Finance |
| Subjects: | |
| Online Access: | https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/422 |
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| author | Ehigie Ikponmwosa Darlington Jackson-Akhigbe Beauty E (PhD) Abusomwan Rachael E. (PhD) |
| author_facet | Ehigie Ikponmwosa Darlington Jackson-Akhigbe Beauty E (PhD) Abusomwan Rachael E. (PhD) |
| author_sort | Ehigie Ikponmwosa Darlington |
| collection | DOAJ |
| description |
Thisstudyexaminedtherelationship between the timeliness offinancialreporting andinvestmentdecisionsofquoteddepositmoney banks in Nigeria.Ex-post facto research design was employed and the sample population is made up of 12 depositmoney banks quoted companies in the Nigerian Stock Exchange (NSE). The depositmoney banks for the population must have the responsibility to publish its financial statements for the period from 2012 to 2023. The data are analyzed using descriptive statistics, Pearson correlation and ordinary least square (OLS) regression technique.The result shows that the timeliness of financial reporting has a negative and statistically significant relationship with investment decision dynamics of money deposit banks in Nigeria and financial reporting quality has positive and statistically significant relationship with investment decision dynamics of money deposit banks in Nigeria at 5% level.The study recommended that stakeholders of depositmoney banks in Nigeria should set a time limit for the managing director to present the financial report and accounts for the external auditors to report timely, since timeliness of financial reporting has an adverse effect on investment decision dynamics.
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| format | Article |
| id | doaj-art-4e8e104552bd43e8b930f9ed6d4a8e59 |
| institution | Kabale University |
| issn | 2756-665X 2756-6897 |
| language | English |
| publishDate | 2025-08-01 |
| publisher | Department of Accounting and Finance, Federal University Gusau |
| record_format | Article |
| series | Gusau Journal of Accounting and Finance |
| spelling | doaj-art-4e8e104552bd43e8b930f9ed6d4a8e592025-08-25T05:06:40ZengDepartment of Accounting and Finance, Federal University GusauGusau Journal of Accounting and Finance2756-665X2756-68972025-08-016210.57233/gujaf.v6i2.11TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIAEhigie Ikponmwosa Darlington0Jackson-Akhigbe Beauty E (PhD)1Abusomwan Rachael E. (PhD)2Faculty of Social and Management Sciences, Benson Idahosa UniversityDepartment of Accounting, Faculty of Social and Management Sciences, Benson Idahosa UniversityDepartment of Accounting, Faculty of Social and Management Sciences, Benson Idahosa University Thisstudyexaminedtherelationship between the timeliness offinancialreporting andinvestmentdecisionsofquoteddepositmoney banks in Nigeria.Ex-post facto research design was employed and the sample population is made up of 12 depositmoney banks quoted companies in the Nigerian Stock Exchange (NSE). The depositmoney banks for the population must have the responsibility to publish its financial statements for the period from 2012 to 2023. The data are analyzed using descriptive statistics, Pearson correlation and ordinary least square (OLS) regression technique.The result shows that the timeliness of financial reporting has a negative and statistically significant relationship with investment decision dynamics of money deposit banks in Nigeria and financial reporting quality has positive and statistically significant relationship with investment decision dynamics of money deposit banks in Nigeria at 5% level.The study recommended that stakeholders of depositmoney banks in Nigeria should set a time limit for the managing director to present the financial report and accounts for the external auditors to report timely, since timeliness of financial reporting has an adverse effect on investment decision dynamics. https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/422FinancialReporting QualityInvestment Decision DynamicsTimeliness of FinancialReporting |
| spellingShingle | Ehigie Ikponmwosa Darlington Jackson-Akhigbe Beauty E (PhD) Abusomwan Rachael E. (PhD) TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA Gusau Journal of Accounting and Finance FinancialReporting Quality Investment Decision Dynamics Timeliness of FinancialReporting |
| title | TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA |
| title_full | TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA |
| title_fullStr | TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA |
| title_full_unstemmed | TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA |
| title_short | TIMELINESS OF FINANCIAL REPORTING AND INVESTMENT DECISION DYNAMICS: EVIDENCE FROM QUOTED DEPOSIT MONEY BANKS IN NIGERIA |
| title_sort | timeliness of financial reporting and investment decision dynamics evidence from quoted deposit money banks in nigeria |
| topic | FinancialReporting Quality Investment Decision Dynamics Timeliness of FinancialReporting |
| url | https://www.journals.gujaf.com.ng/index.php/gujaf/article/view/422 |
| work_keys_str_mv | AT ehigieikponmwosadarlington timelinessoffinancialreportingandinvestmentdecisiondynamicsevidencefromquoteddepositmoneybanksinnigeria AT jacksonakhigbebeautyephd timelinessoffinancialreportingandinvestmentdecisiondynamicsevidencefromquoteddepositmoneybanksinnigeria AT abusomwanrachaelephd timelinessoffinancialreportingandinvestmentdecisiondynamicsevidencefromquoteddepositmoneybanksinnigeria |